https://www.taxtmi.com/caselaws?id=159896 Refunded sales tax amounts under section 44 of the Kerala General Sales Tax Act, 1963 carried interest from the date the revised assessment orders made them refundable, because non-payment beyond the statutory period attracted liability for delay. Pendency of further proceedings did not suspend that liability. The assessee was therefore entitled to refund with interest, but only at the statutory rates applicable for each period: 6% for the earlier period and 10% after the enhancement effective on 29 July 1996. The claim for a higher rate throughout was rejected. en-us Tue, 30 Sep 1997 00:00:00 +0530 Tue, 03 Dec 2013 16:52:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159896 Refunded sales tax amounts under section 44 of the Kerala General Sales Tax Act, 1963 carried interest from the date the revised assessment orders made them refundable, because non-payment beyond the statutory period attracted liability for delay. Pendency of further proceedings did not suspend that liability. The assessee was therefore entitled to refund with interest, but only at the statutory rates applicable for each period: 6% for the earlier period and 10% after the enhancement effective on 29 July 1996. The claim for a higher rate throughout was rejected. Case-Laws VAT and Sales Tax Tue, 30 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159896